Hotel tax regulation in supporting sustainable tourism

Abstract

The purpose of this research is to analyze and identify the role of impact and significance of hotel tax in supporting sustainable tourism. The method used in this writing is normative research with a comparative, conceptual approach and an approach to legislation. The results of this paper show that the steps to accelerate the development of 5 Super Priority Tourism Areas, continue the development of Priority Tourism Areas, support tourism businesses and creative economy villages, and increase access to financing. Financing can come from internal national financing and investment from outside parties. Hotel tax contributes to economic stability and increases the positive impact of the tourism sector. so it is also necessary to increase the popularity of destinations, and support small and medium enterprises. It should also be noted that compliance with hotel tax regulations is very important to maintain economic stability and support the growth of the tourism sector because revenue from hotel taxes is used by local governments for various development activities, such as improving tourism infrastructure, promoting destinations, and building public facilities.